Required information The following information applies to the questions displayed below he production department in a process manufacturing system completed 80,000 units of product and transferred them to finished goods during a recent period. Of these units, 24,000 were in process at the beginning of the period. The othe 56,000 units were started and completed during the period. At period-end, 16,000 units were in process. epare the department's equivalent units of production with respect to direct materials under each of three separate assumptio ing the weighted-average method for process costing Equivalent Units of Production (EUP-Weighted Average Method . All direct materials are added to products when processing begins EU-Materials 48,000 Units %Materials Units started this period 48,000 100% Total EUP